- From January 1, 2026, different VAT rates (16% and 5%) apply to the sale and import of certain medicines and medical devices in Kazakhstan.
- VAT paid at 16% on purchases can be fully credited if the goods are sold at 5% VAT, and vice versa (5% input VAT for 16% output VAT), subject to standard crediting rules.
- If goods purchased at 5% VAT are used for VAT-exempt sales, the input VAT cannot be credited.
- Taxpayers must maintain separate accounting for transactions with different VAT rates.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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